<!DOCTYPE html>
<html lang="en">
<head>
    <meta charset="UTF-8">
    <title>Title</title>
</head>
<body>
<table border="1">
  <tr>
    <td colspan="2" align="center">1-1</td>
    <td rowspan="2">1-3</td>
    <td rowspan="3">1-4</td>
  </tr>

  <tr>
    <td>2-1</td>
    <td>2-1</td>
  </tr>

  <tr>
    <td colspan="3">3-1</td>
  </tr>
</table>

<table border="1">
  <caption>水费</caption>
  <tr>
    <th>编号</th><th>名称</th><th>价格（万美元）</th>
  </tr>
  <tr align="center">
    <td>1</td>
    <td>波多野结衣</td>
    <td>350</td>
  </tr>
  <tr align="center">
    <td>2</td>
    <td>小泽玛利亚</td>
    <td>200</td>
  </tr>
</table>

</body>
</html>